California Revenue and Taxation Code

§ 19392

RTC § 19392 Effective Jan 1, 1998Div. 2 · Part 10.2 · Ch. 6 · Art. 3

Statute text

If judgment is rendered against the Franchise Tax Board, the amount thereof shall first be credited against any taxes and interest due from the taxpayer and the remainder refunded to the taxpayer or his or her trust or estate, or in the case of a corporation, its successor through reorganization, merger, or consolidation, or its stockholders upon dissolution, by the Treasurer on warrants drawn by the Controller.

Legislative history

Amended by Stats. 1997, Ch. 605, Sec. 37. Effective January 1, 1998.